By Elizabeth Ugbo
The Arewa Think Tank has urged President Bola Tinubu to include the Revenue Mobilisation, Allocation and Fiscal Commission (RMAFC) in the implementation committee of his new executive order on oil and gas revenue remittance. The group made the call on Tuesday in Abuja through its Convener, Muhammad Yakubu. It argued that RMAFC’s constitutional mandate makes its participation vital. The appeal followed the President’s directive halting revenue deductions by the Nigerian National Petroleum Company Limited and other agencies.
Why RMAFC’s Inclusion Matters
Yakubu described the executive order as bold and timely. He said it would eliminate leakages and curb excessive deductions.
However, he stressed that all constitutional bodies must participate in the reform process. According to him, RMAFC monitors accruals and disbursement from the Federation Account. Therefore, excluding the commission could weaken transparency.
“It may have been an oversight,” Yakubu said. “We respectfully appeal to the President to include RMAFC in the committee.”
He added that the commission’s involvement would strengthen credibility and institutional balance.
Strengthening the Federation Account
The group noted that repositioning key institutions along commercial lines requires collaboration. Yakubu said the reform would protect revenues due to all tiers of government.
He anchored his argument on constitutional supremacy. Citing Section 1(3) of the Constitution of the Federal Republic of Nigeria 1999, he maintained that any law inconsistent with the Constitution stands null and void.
Broad-based institutional cooperation, he said, would ensure full realization of the executive order’s objectives.
Executive Order vs Act of Parliament
Meanwhile, Senior Advocate of Nigeria, Kemi Pinheiro, clarified the legal debate surrounding the order. He said an executive order cannot override an Act of the National Assembly.
Pinheiro explained that executive orders direct Ministries, Departments, and Agencies to enforce policies. Although the Constitution does not expressly mention them, they carry legal force for administrative efficiency.
He referenced Section 4 of the Constitution, which empowers the National Assembly to make laws.
Furthermore, he cited Section 315, which allows the President, as the “appropriate authority,” to modify existing laws to align with constitutional provisions.
However, he insisted that such powers do not permit an executive order to override an Act of Parliament.
Controversy Over Oil Revenue Deductions
The debate followed opposition from the Petroleum and Natural Gas Senior Staff Association of Nigeria. The union accused the President of violating the Petroleum Industry Act through the revenue retention directive.
In response, Presidential Adviser Bayo Onanuga said critics misinterpreted the constitutional hierarchy of laws.
Pinheiro supported the President’s authority to amend existing laws for constitutional compliance. Nevertheless, he maintained that executive orders remain subordinate to Acts of Parliament.
Conclusion
The Executive Order on Oil and Gas Revenue Remittance has sparked legal and institutional debate. While stakeholders praise the reform, they demand broader collaboration. The inclusion of RMAFC, they argue, would enhance transparency, accountability, and constitutional balance in managing Nigeria’s oil revenues.





